Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

The present study aims to establish an empirical correlation between biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) of the sewage flowing in Al-Diwaniyah wastewater treatment plant. The strength of the wastewater entering the plant varied from medium to high. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. Regression equations for BOD5 and COD removal percentages were suggested which can be used to evaluate rapid effluent assessment after the treatment processes or optimal process control to improve the performance of wastewater treatment plants.

The reducing of erosion and the solubility of irrigation canals soils which constructed on gypsum soil is important in civil and water resources engineering. The main problem of gypsum soils is the presence of gypsum which represents one of most complex engineering problems, especially when accompanied by the moving of water which represent dynamic load along the canal. There are several solutions to this problem, in this research “Poly urethane” is used to give the gypsum soil sufficient hardness to reduce the solubility and erosion, after compacting the soil in the canal, percentages of Poly urethane was used to making cover to the soil by mixing percent of soil with Poly urethane, and the ratio was as follows: (5 and 10) % an

In this paper, variable gain nonlinear PD and PI fuzzy logic controllers are designed and the effect of the variable gain characteristic of these controllers is analyzed to show its contribution in enhancing the performance of the closed loop system over a conventional linear PID controller. Simulation results and time domain performance characteristics show how these fuzzy controllers outperform the conventional PID controller when used to control a nonlinear plant and a plant that has time delay.

Background: The development of orthodontic biomaterials that attract less biofilm has been a goal for decades. Adhesion and colonization of cariogenic streptococci are considered to play key roles in the development of enamel demineralization related to orthodontic materials. The aim of this study was to quantitatively evaluate the Mutans streptococci adhesion to coated orthodontic archwires (Epoxy and Teflon) and uncoated archwires (stainless steel and nickel-titanium) with respect to incubation time in the presence and absence of saliva. Material and Method: Six types of archwires stainless steel and nickel titanium with two type of coating (Epoxy, Teflon) were used in this study. Twelve specimens of each archwire were incubated in steri

Background: Personality could be defined broadly as those characteristics of individuals that describe the pattern of feeling, cognition and behaving. Personality types can be measured by using one of personality type’s measures. Personality has been proposed to influence the oral health. The purpose of the present study was to assess the influence of Personality Types on caries experience in relation to salivary testosterone hormone among teachers in Baghdad city. Materials and Methods: Female teachers (n=534) of randomly selected schools were subjected to personality questionnaire using The Riso-Hudson Enneagram Type Indicator. Teachers were examined to estimate the caries experience according to the decayed-missing and filled i

Fumonisin B1 (FB1) is a mycotoxin produced in some grains (mainly corn) by Fusarium species. Due to a structural similarity between FB1 and sphinganine, sphingolipids metabolism is inhibited. Such inhibition plays a critical role in cell to cell singling and structure of lipoprotein; therefore FB1 has been suggested to have a relationship with human and animal cancer. This research is planned to study the effect of FB1 on male mice at two doses (20 and 30 µg/ ml) on the expression of TGF-β1 and p16 in liver cells. Three groups of Swiss albino male mice; each group was orally administrated with FB1 toxin as the following: normal saline (control group); 20 and 30 µg/ ml. All groups were sacrificed after two weeks of oral manage

Objectives: To assess the coping strategies of parents of children with autism and the relationship of
different strategies with their educational level.
Methodology: A descriptive analytical study was carried out from Feb. 14th, 2013 through April, 10th
, 2013 in
several private rehabilitation centers of autism in Baghdad city. A non- probability (purposive) sample of 100
autistic children and 100 of their parents (father or mother) was assessed by a questionnaire which consisted of
two parts; the first part is concerned with the demographic characteristics of the child and demographic
characteristics of the parents; the second part consisted of 50 questions about coping strategies that were
distributed on 8 doma